qauery_ E Invoicing

[UMESH KUMAR]

Whether a registered person supplying nil rated goods raising bill of supply is required to raise e-invoice

[Shilpi Jain]

e-invoicing not required for bill of supply.

[ABHISHEK TRIPATHI]

Dear Umesh Ji,

In addition:

FAQ No. 11. Is e-invoicing applicable for NIL-rated or wholly-exempt supplies?

No. In those cases, a bill of supply is issued and not a tax invoice.

[UMESH KUMAR]

I am of the same view and FAQ supports that, but is there any specific notification regarding nonapplicability of e invoicing when Bill of Supply is issued

[ABHISHEK TRIPATHI]

Dear Umesh Ji,

E-invoice is nothing but an invoice. For the purpose of e-invoice, changes are made in Rule 48 (Manner of issuing invoice). So, one may construe that e-invoice is just a manner of issuing an invoice, and the original concept of invoicing stand stiff. This means, if one needs to issue an invoice then follows the manner of issuing an e-invoice.

In short, e-invoicing is only in the cases of invoicing [Refer Rule 46. 47 and 48]. The legal concept is of invoice and the format/manner of issuing such invoice is ‘e-invoice'. That is why in bill of supply cases you cannot issue ‘e-invoice'. It’s like can one issue invoice in case of bill of supply, the answer is obviously ‘no’.

[KASTURI SETHI]

Sh.Umesh Kumar Ji,

Q. Is there any specific notification regarding non-applicability of e invoicing when Bill of Supply is issued ?

Ans. No. In the absence of specific notification, FAQ would suffice.

[NISHANT SHAH]

As per FAQ, e-invoicing apply to,

1)Supplies to registered persons (i.e., B2B supplies)

2)Supplies to SEZ with/without payment of tax

3)Exports with/without payment of tax &

4)Deemed exports

[ABHISHEK TRIPATHI]

We don;t need any notification for that.

E-invoice means electronic invoice means it is still an invoice but electronic. Characteristic remains the same, only format changes.

In future for bill of supply, it will be, 'e - bill of supply'

[DR.MARIAPPAN GOVINDARAJAN]

I endorse the views of Shri Abishek.

AI Summary

E-invoicing Not Required for Nil-Rated Goods; Applies Only to Tax Invoices Under GST Rules A discussion on a forum addressed whether e-invoicing is required for bills of supply when dealing with nil-rated goods under the Goods and Services Tax (GST). Participants, including several contributors, clarified that e-invoicing is not necessary for bills of supply, as these are not considered tax invoices. The consensus was supported by FAQs, which state that e-invoicing applies to certain transactions like B2B supplies and exports but not to nil-rated or wholly-exempt supplies. The absence of a specific notification was noted, but the prevailing understanding is that e-invoicing pertains only to tax invoices.